People ex rel. Zilm v. Chicago, Burlington & Quincy Railroad

The Chicago, Burlington and Quincy Railroad Company filed objections to the application of the county collector of LaSalle county for judgment for taxes against its railroad in that county. The county court overruled the objections and the railroad company appealed from the judgment rendered. Two levies of taxes are involved: a county tax to aid in the construction of State aid roads and a township hard roads tax.

The facts were stipulated. In August, 1913, the State highway commission allotted to the county of LaSalle $35,-000 for State aid roads under the provisions of the act of June 27,…